IDEAS home Printed from https://ideas.repec.org/a/taf/pubmmg/v38y2018i7p483-492.html
   My bibliography  Save this article

Setting consolidated reporting standards for local government

Author

Listed:
  • Isabel Brusca
  • Giuseppe Grossi
  • Francesca Manes-Rossi

Abstract

Under a corporatization trend, traditional financial reporting is generally considered unable to offer a complete view of the economic and financial activities of a group of public entities. Consequently, several reforms and standards have been introduced related to consolidated financial reports. Through interviews with key actors, the authors analysed the normativity process for issuing consolidated reporting standards for local governments in three European countries: Italy, Spain, and Sweden.

Suggested Citation

  • Isabel Brusca & Giuseppe Grossi & Francesca Manes-Rossi, 2018. "Setting consolidated reporting standards for local government," Public Money & Management, Taylor & Francis Journals, vol. 38(7), pages 483-492, November.
  • Handle: RePEc:taf:pubmmg:v:38:y:2018:i:7:p:483-492
    DOI: 10.1080/09540962.2018.1524199
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/09540962.2018.1524199
    Download Restriction: Access to full text is restricted to subscribers.

    File URL: https://libkey.io/10.1080/09540962.2018.1524199?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Muhammad Azizul Islam & Chris J. Van Staden, 2022. "Modern Slavery Disclosure Regulation and Global Supply Chains: Insights from Stakeholder Narratives on the UK Modern Slavery Act," Journal of Business Ethics, Springer, vol. 180(2), pages 455-479, October.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:pubmmg:v:38:y:2018:i:7:p:483-492. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RPMM20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.